Writ interference and alternate remedy in GST assessment disputes where ex parte orders were challenged for non-supply of documents

A challenge to ex parte GST assessment orders based on alleged non-supply of the SIB report and relied-upon documents was not entertained in writ jurisdiction. The petitioner was directed to pursue the statutory appellate remedy under Section 107 of the State GST Act within the time allowed, while also being permitted to obtain the SIB report and related documents from the departmental office. The matter thus proceeded on the availability of the alternate remedy, rather than on immediate writ interference with the assessment orders.

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Issues: Whether the petition challenging ex parte assessment orders on the ground of non-supply of the SIB report and related documents warranted writ interference, and whether the petitioner should be relegated to the statutory appellate remedy.

Outcome: The petition was disposed of with liberty to avail the statutory appeal under Section 107 of the State GST Act within the time granted, and with liberty to obtain the SIB report and relied-upon documents from the departmental office.

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